(Intl Tax) v. Delta Airlines Inc.

PRATIMA HITESH MEHTA ,MUMBAI vs. DCIT, CC -4(1), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 1992-1993 Pratima Hitesh Mehta Vs Deputy Commissioner Of 32, Madhuli Apartment, Income-Tax, Cc -4(1), 3Rd Floor, Dr. A.B Road, Worli, Mumbai Mumbai - 400018 [Pan: Abnpm8226G] Appellant Respondent Present For: Appellant By : Shri Dharmesh Shah & Ms. Mitali Parekh, Advocates Respondent By : Dr. P. Daniel (Special Counsel For Dept.) Date Of Hearing : 29.07.2025 Date Of Pronouncement : 17.10.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Cit(A)-52, Mumbai, Vide Order No. Itba/Apl/S/250/2024-25/1070774879(1), Dated 29.11.2025 Passed Against The Assessment Order By Deputy Commissioner Of Income-Tax, Cc-4(1), Mumbai, U/S. 144 R.W.S. 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 19.07.2024 For Assessment Year 1992-93. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. The Ld. Cit(A) Has Erred In Law & In Fact In Partly Confirming The Assessment Order Passed U/S. 144 R.W.S. 254 Of The Act Dated 19.07.2024. 2. The Ld. Cit(A) Has Erred In Law & In Fact In Not Quashing The Assessment Order Which Is Time Barred & Hence Void.

…able in the facts of the case inasmuch as, there was no refund issued to the assessee as there was no processing of return u/s 143(1) of the Act. Our view is fortified by the decision of the Hon'ble Bombay High Court in the case of Delta Airlines Inc - BOM HC-358 ITR 367. We accordingly direct the AO to not charge interest u/s 234D of the Act.” 9.1. Considering the above observation of the Coordinate Bench, there being no change in facts and position of law, we accordingly hold that interest u/s. 234D is not to be charged by the ld. AO. Accordingly, ground no.6 is allowed. 24 Pratima Hitesh Mehta AY 1992-93 10.…

SUDHIR S. MEHTA,MUMBAI vs. DCIT, CC-4(1), MUMBAI

In the result, appeal of the assessee is allowed and appeal of the\nrevenue is dismissed

…in the facts of the case inasmuch as, there was no refund\nissued to the assessee as there was no processing of return u/s 143(1) of\nthe Act. Our view is fortified by the decision of the Hon'ble Bombay\nHigh Court in the case of Delta Airlines Inc - BOM HC - 358 ITR 367. We\naccordingly direct the AO to not charge interest u/s 234D of the Act.\n33. The additional ground raised by the assessee relates to the levy of\ninterest u/s 234A and 234B of the Act. In our considered view, such\nlevies are mandatory but only up to the date of original assessment\norder which is dated 20/03/1995. The AO is directed to chargi…

DY COMMISSIONER OF INCOME TAX, CEN.CIRCLE-4(1), MUMBAI vs. SHRI SUDHIR SHANTILAL MEHTA, MUMBAI

In the result, appeal of the assessee is allowed and appeal of the\nrevenue is dismissed

…in the facts of the case inasmuch as, there was no refund\nissued to the assessee as there was no processing of return u/s 143(1) of\nthe Act. Our view is fortified by the decision of the Hon'ble Bombay\nHigh Court in the case of Delta Airlines Inc - BOM HC - 358 ITR 367. We\naccordingly direct the AO to not charge interest u/s 234D of the Act.\n33.\nThe additional ground raised by the assessee relates to the levy of\ninterest u/s 234A and 234B of the Act. In our considered view, such\nlevies are mandatory but only up to the date of original assessment\norder which is dated 20/03/1995. The AO is directed to charg…

DEEPIKA A. MEHTA,MUMBI vs. DCIT, CC-4(1), MUMBAI

In the result appeal of Department is dismissed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.379/मुं/2023 (नि.व. 1992-93) Ιτα No.379/Mum/2023 (A.Y.1992-93) Smt. Deepika A Mehta 32, Madhuli, Dr. A.B. Road, Worli, Mumbai – 400 018 Pan: Abnpm8231D अपीलार्थी / Appellant बनाम Vs. The Dy.Commissioner Of Income Tax, Cen.Circle-4(1), Mumbai-400 021 प्रतिवादी/Respondent आ.अ.सं. 1178/मुं/2023 (नि.व. 1992-93)

…, section was not in existence when the assessment was completed, no interest can be charged under the said section in de-novo assessment proceedings. In support of his contentions, he placed reliance on the decision in the case of DIT Vs. Delta Airlines Inc. 358 ITR 367 and CIT Vs. Reliance Energy 358 ITR 371 SC. 3.7 In respect of additional ground no.1 of appeal, the ld. AR submits that the issue can be sent back to the AO for verification. As regards additional ground no.2 of appeal the ld. AR made a short prayer that interest u/s 234 A and 234 B can only be charged upto the date of regular assessment. To supp…

DY COMMISSIONER OF INCOME TAX, CEN-CIRCLE-4(1), MUMBAI vs. SMT. DEEPIKA A. MEHTA, MUMBAI

In the result appeal of Department is dismissed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.379/मुं/2023 (िन.व. 1992-93) Smt. Deepika A Mehta 32, Madhuli, Dr. A.B. Road, Worli, Mumbai – 400 018 ...... अपीलाथ" /Appellant Pan: Abnpm8231D बनाम Vs.

…st can be charged under the said section in de-novo assessment proceedings. In support of his contentions, he placed reliance on the 6 ITA No. 379 & 1178/MUM/2023 (A.Y 1992-93.) Smt. Deepika A Mehta Vs. DCIT decision in the case of DIT Vs. Delta Airlines Inc. 358 ITR 367 and CIT Vs. Reliance Energy 358 ITR 371 SC. 3.7 In respect of additional ground no.1 of appeal, the ld. AR submits that the issue can be sent back to the AO for verification. As regards additional ground no.2 of appeal the ld. AR made a short prayer that interest u/s 234 A and 234 B can only be charged upto the date of regular assessment. To sup…